Karl A. Muller

Color portrait of Karl A. Muller

Associate Professor, Robert and Sandra Poole Faculty Fellow in Accounting

Department Accounting
Office Address 384 Business Building
Phone Number 814-865-0202
Email Address kam23@psu.edu

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Professor Muller teaches intermediate financial accounting. His research explores the properties and implications of differences in accounting principles and disclosures across countries.Professor Muller is a member of the American Accounting Association (Financial Reporting and International Accounting Sections). He serves as an ad hoc reviewer for Accounting and Business Research, The Accounting Review, Contemporary Accounting Research, International Journal of Accounting, Journal of Accounting and Economics, Review of Accounting Studies, and American Accounting Association Annual Meetings (Financial Reporting and International Accounting Sections).

Expertise

Contracting costs. Asset pricing. International accounting rules.

Education

Ph D, Accounting, University of Illinois at Urbana-Champaign, 1997

BBA, Accounting, The University of Texas at Austin, 1990

Courses Taught

ACCTG 472 – Int Fin Acctg II (3)
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.

ACCTG 597 – Special Topics (4)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.

ACCTG 590 – Colloquium (1)
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.

ACCTG 597A – Empirical Research (4)
Provide a critical synthesis of empirical accounting research. The course willcover "classic" papers in the major research areas, methodological issues and emerging areas within empirical accounting research.

ACCTG 596 – Individual Studies (Variable)
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.

ACCTG 597C – Accounting Empirical Research (2)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.

ACCTG 496 – Independent Studies (variable)
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.

B A 574 – Business Research (variable)
A project paper, comparable in quality and scope of work to a graduate thesis, on problems of a company.

ACCTG 597K – Advanced Empirical Research Seminar (4)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.

ACCTG 597B – State and Local Taxation (4)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.

Selected Publications

Bonsall S., Green J., Muller K. A., "Are Credit Ratings More Rigorous for Widely Covered Firms?." The Accounting Review, vol. 93, no. 6, 2018, pp. 61-94.
Bonsall S., Comprix J., Muller K. A., "State Pension Accounting Estimates and Public Union Membership [Forthcoming]." Contemporary Accounting Research, 2018.
Henderson M. T., Jagolinzer A. D., Muller K. A., "Offensive Disclosure: How Voluntary Disclosure Can Increase Returns from Insider Trading." The Georgetown Law Journal, vol. 103, no. 5, 2015, pp. 1275-1306.
Muller K. A., Riedl E., Selhorn T., "Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry." Management Science, vol. 57, no. 6, 2011, pp. 1138-1153.
Comprix J., Muller K. A., "Pension Plan Accounting Estimates and the Freezing of Defined Benefit Pension Plans." Journal of Accounting and Economics, vol. 51, 2011, pp. 115-133.
Dietrich J. R., Muller K. A., Riedl E. J., "Asymmetric Timeliness Tests of Accounting Conservatism." Review of Accounting Studies, vol. 12, no. 1, 2007, pp. 95-124.
Comprix J., Muller K. A., "Asymmetric Treatment of Reported Pension Expense and Income Amounts in CEO Cash Compensation Calculations." Journal of Accounting and Economics, vol. 42, no. 3, 2006, pp. 385-416.
Muller K. A., Riedl E. J., "External Monitoring of Property Appraisal Estimates and Information Asymmetry." Journal of Accounting Research, vol. 40, no. 3, 2002, pp. 865-881.
Dietrich J. R., Harris M. S., Muller K. A., "The Reliability of Investment Property Fair Value Estimates." Journal of Accounting and Economics, vol. 30, no. 2, 2000, pp. 125-158.
Muller K. A., "An Examination of the Voluntary Recognition of Acquired Brand Names in the United Kingdom." Journal of Accounting and Economics, vol. 26, 1999, pp. 179-191.
Harris M. S., Muller K. A., "The Market Valuation of IAS versus US GAAP Accounting Measures using Form 20-F Reconciliations." Journal of Accounting and Economics, vol. 26, 1999, pp. 285-312
(A synopsis of this paper was included in the Financial Accounting Series Research Supplement published by the Financial Accounting Standards Board (June 29, 1999). It was one of 4 articles selected from a review of over 10 academic accounting journals that address key issues in financial accounting.)(Reprinted in The New Library of International Accounting: Development Studies in International Accounting – Americas and the Far East, edited by Christopher K. Nobes and Gary K. Meek, Edward Elgar Publishing Ltd, 2002).